.02 Credit Allowed.

A. A business entity that hires a qualified ex-felon employee through the pilot program may claim a credit in the amounts calculated in Regulation .03 of this chapter for wages paid to the qualified ex-felon employee.

B. A business entity is not allowed the credit:

(1) For an employee who is hired to replace a laid-off employee or to replace an employee who is on strike;

(2) For an employee for whom the business entity simultaneously receives federal or State employment training benefits;

(3) Until the business entity notifies the Department, in accordance with the procedures established by the Department, that it has hired a qualified ex-felon employee; or

(4) If the business entity is claiming a tax credit for the same employee for:

(a) Wages and child care expenses for a qualified opportunity employee under Tax-General Article, §10-704.3, Annotated Code of Maryland; or

(b) Wages, child care, or transportation expenses for a qualified employee with disabilities under Education Article, §21-309, Annotated Code of Maryland.